Tribhuvan University

Faculty of Management
Office of the Dean

Course detail of
BBA (Bachelor of Business Administration) 3rd Semester

March 2023
 ACC 202: Cost and Management Accounting
BBA 3rd Semester

Credits: 3
Lecture Hours: 48
Course Objectives
The objectives of the course are to provide the students with in-depth knowledge of cost and
management accounting in order to enable them to develop, arrange and classify cost
information required for decision making for maximizing the profit. The course further aims at
developing a sound base for higher study in accounting besides in practical knowledge required
by the middle level managers to handle cost information independently.

Course Description
This course contains conceptual and theoretical foundation of cost and management accounting ;
It also comprises classification and segregation of cost, accounting for material and labour,
allocation, apportionment and absorption of overhead cost, costing in different situations such as
service costing, income statement under variable and absorption costing techniques, standard
costing system with material and labour cost variance, flexible budgeting under different levels
of activities, overhead cost variance and functional budgeting.

Course Details
Unit 1: Conceptual Foundation 2 LHs
Cost accounting and management accounting; Meaning, objectives, advantages and
limitations of cost and management accounting; Limitations of financial accounting;
Similarities and dissimilarities in financial, cost and management accounting

Unit 2: Cost Concept and Cost Classification 4 LHs

Concept, importance and classification of cost: basic concept of cost and expense; cost
classification: based on function, behavior, controllability, decision making, time of
recording, planning and control, period and product cost;
Cost segregation and estimation: concept and methods of cost segregation: i) Two point
method ii) Least square method and iii) Estimation of cost

Unit 3: Accounting for Materials 4 LHs

Materials/Inventory: Concept, reasons and objectives for holding material/inventory.
Inventory control: Meaning, importance and techniques; Economic order quantity:
concept, techniques, formula and trial & error approaches-considering discount under
certainty condition; Re-order level, maximum stock level, minimum stock level, average
stock level, danger level and safety stock; Concept and techniques of perpetual
inventory system; Stock control through ABC analysis and just in time inventory:
concept, advantages and limitations.
Unit 4: Accounting for Labour Cost 3 LHs
Labour Cost: Concept and need for control of labour cost; Remuneration without
premium plan: Features of good remuneration system, time and piece wage system;
Remuneration with premium Plan: Features of premium plan, premium bonus scheme-
Halsey and Rowan Plan, Taylor's Differential Piece Rate, Gant's Task and Bonus Plan.

Unit 5: Accounting for Overhead Cost 5 LHs

Overhead Cost: Meaning, features, importance and classification; Apportionment and
absorption of overhead: meaning and importance; apportionment and absorption of
overhead cost based on volume, direct labour hours and direct machine hours.

Unit 6: Costing in Service Sectors 6 LHs

Service Costing: Concept, features and scope of service costing; Preparation of cost sheet
for transport service for passenger, hospital, hotel and restaurant services, limitations of
service costing.

Unit 7: Accounting for Profit Planning 8 LHs

Variable Costing and Absorption Costing: Concept, features, importance and preparation
of income statement under variable costing and absorption costing; Over and under
absorption of fixed manufacturing overhead and adjustment; Limitations of variable
costing and absorption costing; Reconciliation of profit or loss between absorption and
variable costing techniques showing the causes of differences.
Cost Volume Profit Analysis: Meaning, importance; assumptions and limitations of CVP
analysis; Contribution margin or ratio, profit volume ratio; Break even analysis using
contribution margin, algebraic approaches; Break-even-analysis: under various situations:
changes on selling price, fixed cost, variable cost, multi-products situations, margin of
safety and determination of selling price to realize desired profit ; Advantages and
limitations of break even analysis.

Unit 8: Cost Accounting for Planning and Control 12 LHs

Standard Costing: Concept of standard cost and standard costing, features, application,
advantages and limitations; Difference between standard and budget.
Variance Analysis; Material variances: Concept and calculation of cost, price, usage, mix
and yield variances; Labour variances: Concept and calculation of cost, efficiency, rate,
mix, idle time and yield variances.

Overhead Cost Variance: Concept and calculation of capacity, efficiency and spending
variances.
 Budget: concept, features and importance of budget; Types of budget: sales budget,
production budget, material budget & merchandize purchase budget, labour budget,
manufacturing overhead budget, cost of goods manufactured budget, selling/distribution
& administrative expenses budget and cost of goods sold budget.

Fixed and Flexible Budgeting: Concept and importance of fixed and flexible budgets;
Difference between fixed and flexible budgets; Flexible budgeting for overhead cost
control on activity levels and budget allowance for actual level attained.

Unit 9: Short term Decision Making 4 LHs

Concept, need and objectives of short term decisions in business; Cost concept in
decision making: Relevant and irrelevant costs, avoidable and unavoidable costs,
opportunity cost; Types of decisions: Drop or Continue, Special Offer/Order and Make or
Buy

Suggested Readings
Atkinson, A. A., Kaplan, R. S., Matsumura, E.M., Young, S.M & Kumar, G. A. (2012).
Management Accounting /6e. New Delhi: Pearson Education Pvt. Ltd.
Garrison, R. H. & Noreen, E. W. (2017).Managerial Accounting McGraw-Hill Companies, Inc.
Lynch , R.M. & Williamson, R.W. Accounting for Management Planning & Control, Tata
McGraw Hill Co.
Pillai, R.S.N. & Bagavathi (2017). Cost Accounting New Delhi: S. Chand and Company Ltd.
 1

ENG 203: Business Communication

BBA 3rd Semester
Credits: 3
Lecture Hours: 48

Course Objectives
The course seeks to enable students to explore communication theories and models to determine how to
communicate effectively in business settings, develop awareness and skills of structuring information , study
different modalities of business communication, make effective use of business etiquette with non-verbal
communication skills, identify different principles and approaches to oral and written communication in
develop skills for professional presentations, adapt to new ways of communication with the help of latest
technology, understand and use appropriate style and tone in spoken as well as written texts be familiar with
the language used in conducting meetings and prepare reports based on the discussion in the meetings, write
memos, letters, and other business communications, apply formal structure and develop organization in
writing memos, proposals, reports, and the like and learn the art of using essential rhetorical techniques for
developing effective communication.

Course Description
This course provides the principles of effective communication and methods of applying them in
organizations. It provides an understanding of communication practices and prepares readers for their
assignments in the corporate world. The course includes important topics like communication in general and
business communication in particular, the communication process, interpersonal communication, oral
communication, writing of proposals and reports, technology-enabled communication, and presentations
among others. This course includes techniques for developing practical solutions to making communication
in the business context more effective. This course seeks to enhance students’ cross-cultural understanding
and communicative competence in varied contexts. Special attention to be given to Nepali contexts.

Course Details
Unit 1: The Communication Process
- Basics of communication
- Theories and principles of communication
- Communication methods, modes, and systems
- Writing process
- Importance of communication
 2

- Barriers to communication

Unit 2: Business Communication

- What is business communication?
- History of business communication
- Nature of communication
- Why business communication?
- Functions and importance of business communication
- Components of business communication
- Types of business communication

Unit 3: Skills and Values in Business Communication

- Communication skills
- Organizational communication skills
- Interpersonal communication skills
- Leadership and communication skills in leadership
- Professionalism in business communication
- Writing and listening skills
- Ethical values
- Cross-cultural sensitivities

Unit 4: Writing Electronic and Other Messages

- Memos
- Notices
- Letters
- Emails
- Blogs
- Advertisements
- Press releases
- Business plans
- Grants
- Proposals
- Reports
 3

Unit 5: Oral Communication

- Enhancing oral communication
- Presentation strategies and soft skills
- Telephone calls
- Using nonverbal communication
- Conversations and negotiations
Unit 6: Visuals and Nonverbal Communication
- Using visual aids
- Pictures
- Charts
- Graphics

Unit 7: Communication in Career Planning

- Planning and conducting a job search
- Résumés, references, and cover letters
- Group discussion and interview

Teaching Method
The suggested method of teaching is to engage students in practicing communication skills, especially in
groups. It is desirable to take local examples and case studies to make the content alive and then lead
students to the writing task, i.e. guide the students to practice specific skills of language knowledge
necessary for communication in business. As far as possible, visits to business houses, short internships and
arranging talks by leaders in the field will enhance students’ knowledge and communicative competence. It
is recommended to take examples from Nepali contexts as far as practicable.

Evaluation
The examinations will cover the materials specified in the course contents, and evaluate students’
competence in the language skills including a range of tasks, and their ability to use English in a variety of
business contexts with ease and accuracy.

Suggested Readings
 Thapa, Anirudra. Business Communication: Principles and Applications. Kathmandu: Asmita,
2021.
 Adhikari, Dharma, I. Hugh Holmes, Tika Lamsal, and Mike Sobiech. Business Communication:
Theory and Practice. Kathmandu: Buddha Publications, 2020.
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 Raman, Meenakshi, and Sangeeta Sharma. Professional Communication. 3rd ed., Oxford UP,
2017.
 Mukerjee, Hory Sankar. Business Communication: Connecting at Work. 2nd ed., Oxford UP,
2016.
 Oxford Advanced Learner’s Dictionary of Current English. 10th ed., Oxford UP, 2020.
 Guffey, Mary Allen, and Dana Loewy. Essentials of Business Communication. 11th ed.,
Cengage Learning, 2019.
 Holmes, Hugh I. English for Business Studies-I. Buddha Publications, 2019.
 Longman Business English Dictionary. 2nd ed., Longman, 2018.
 Bovee, C.L., and John Thill. Business Communication Essentials. 7th ed., Pearson, 2016.
 Hartley, Peter, and Peter Chatterton. Business Communication. 2nd ed., Routledge, 2015.
 Taylor, Shirley. Communication for Business: A Practical Approach. Pearson, 4th ed., 2015.
 McKeown, Arthur. Professional English in Use: Management. Cambridge UP, 2011.
 Bargiela-Chiappini, Francesca, The Handbook of Business Discourse. Edinburgh UP, 2009.
 Raman, Meenakshi, and Prakash Singh. Business Communication. Oxford UP, 2006.Tourish,
Dennis, and Owen Hargie. Key Issues in Organizational Communication. Routledge, 2004.
 Adair, J. Effective Leadership: A modern guide to developing leadership skills. Pan Books, 1986.
 FIN 206: Fundamentals of Finance
BBA 3rd Semester

Credits: 3
Lecture Hours: 48

Course Objective
This course Fundamentals of Finance aims to lay the foundation for understandings
fundamental concepts and principles of finance. This course equips the students with
fundamental tools and techniques of financial management to prepare them to resolve
complex financial issues concerning business firms.

Course Description
This course consists of the introduction to finance, financial environment, interest rates, time
value of money, bond valuation, stock valuation, cost of capital, capital budgeting, and
working capital.

Course Detail
Unit 1: Introduction to Finance 5 LHs
Concept of finance; Finance functions, The financial goal; Finance in organizational
structure; Finance and related disciplines.
Unit 2: Financial Environment 4 LHs
Overview of financial environment; Financial instruments, Financial markets:
Functions and types of financial markets; Financial institutions: Depository and non-
depository financial institutions.

Unit 3: Analysis of Financial Statements 6 LHs

Financial statements and reports; Concept of financial statement analysis; Users of
financial analysis; Tools of financial statements analysis; Need of financial ratio
analysis; Types of financial ratios: liquidity ratios, asset management ratios debt
management ratios, profitability ratios and market value ratios; Du-Pont equation;
Comparative ratios and benchmarking; Uses and limitations of ratio analysis.
Unit 4: Interest rates 6 LHs
The cost of money; Interest rates levels; Determinants of market interest rates; Term
structure of interest rates; Theories of term structure of interest rates; Shape of yield
curve; Using the yield curve to estimate future interest rates; Macroeconomic factors
influencing interest rates; and Interest rate and business decision.
Unit 5: Time Value of Money 8 LHs
Concept of time value of money; Cash flow time line; Future values and present
values of a single cash flow; Computing the interest rate and the number of years;
 Future value and present value of an ordinary annuity and annuity due; Computing
annuity payments, periods and interest rates; Present value of perpetuities; Present
value and future value of uneven cash flows; Semiannual and other compounding
periods; Preparation of loan amortization schedule; Application of the concept of
time value of money.

Unit 6: Bond Valuation 5 LHs

Meaning and key characteristics of bonds, Basic financial asset valuation model,
Valuation of bonds: perpetual bonds, zero coupon bonds, coupon bonds with finite
maturity, Bonds with semiannual coupons, required return and bond values, Changes
in bond values over time, Bond yields: current yield, capital gain yield, yield to
maturity and yield to call.

Unit 7: Stock Valuation 5 LHs

Meaning and key features of common stock, Common stock valuation: single and
multiple holding periods, The dividend discount model: zero growth model, normal
growth model, non-constant growth model, valuing the entire firm, Preferred stock:
Features and valuation.

Unit 8: Cost of capital 5 LHs

Concepts and uses of cost of capital, Components of cost of capital: cost of debt, cost
of preferred stock, cost of retained earnings, cost of new common stock, weighted
average cost of capital; Factors affecting cost of capital.

Unit 9: Working Capital 4 LHs

Concepts of working capital; Types of working capital; Factors affecting the size of
working capital; Working capital management and its significance; Operating cycle,
cash conversion cycle and computing the amount of working capital requirement.

Suggested Readings
Brigham, E. F. & Houston, J. F. Fundamentals of financial management. Delhi: Cengage
Learning.
Ross, S. A., Westerfield, R. W. & Jordan, B. D. Fundamentals of corporate finance. New York:
McGraw-Hill Irwin.
Van Horne, J. C., Wachowicz, J. R. & Bhaduri, S. N. Fundamentals of financial
management. New Delhi: Prentice-Hall India Ltd.
 MGT 232: Leadership and Organizational Behavior
BBA 3rd Semester

Credits: 2
Lecture Hours: 32

Course objectives
The major objective of this course is to introduce the basic concepts and application of
Organizational Behavior (OB) and Leadership. It also aims to enhance the knowledge and
approaches of OB and Leadership. The course provides students with an in-depth understanding
of fundamental concept and understanding of organizational behavior and leadership.

Learning Outcomes
Upon successful completion of this course, the students will be able to;
 Develop basic understanding of organizational behavior
 Apply different dimensions of organizational behavior in organizational system and
procedures
 Understand the importance and basic concepts of leadership
 Know the issues and approaches of leadership and their importance for organizational
success
Learning Strategies
The faculty member / course instructor strictly follow the following learning strategies while
teaching to the student
 Quizzes/ Surprise Test: Quizzes to be taken individually without prior information. The
quizzes is to be taken using objective questions covering the related text chapter materials.
 Project & Live Projects: The students should work in team for producing live project report
as a part of experiential learning. They should go to the field, collect real time data and develop
report. They also should present it in the class within 10 minutes of each group.
 Case analysis: The students should submit analysis of the cases provided by the course
instructor reflecting the text/ practice related problems, genesis of the problems. It may be
presented in the class room.
 Assignments: The students tend to develop and deliver a presentation of 15 minutes on
contemporary issues that are worthy enough. Home assignment in preparation of term paper can
be provided.
 Simulation: The students need to participate in the activities that are set inside the class room.
Course instructor/faculty should provide issues and make practice as in real life situation.
 Term paper & Thematic review: The Course instructor/faculty should provide issues that are
importantly raised in the society and ask students to review related articles and develop the
theme as the part of term paper and ask them to present in the class.
 Oral Presentation: The Course instructor/faculty should provide issues a day before and ask
them to speak 5- 10 minutes without any supportive materials in the class

Course Description
This course contains Introduction to organizational behavior, Perception and learning,
Personality and job satisfaction, Organizational conflict and Stress Management, Introduction to
leadership, Contemporary leadership theories and styles and leadership development etc.

1
Course Details
Unit 1: Introduction to Organizational Behavior 6 LHs
Concept of organizational behavior; Organizational behavior system; Levels of OB
analysis; Basic assumptions of organizational behavior; Contributing disciplines to the
field of organizational behavior; Mental process: beliefs, attitudes, values, needs, motives
and behavior; Emotions and Cognitive dissonance; New challenges for manager in the
field of OB.

Unit 2: Perception and Learning 4 LHS

Concept of perception; Factors affecting perception; Attribution theory; Attribution
errors; Perception and individual decision making; Concept of learning; Learning theories;
Factors influencing learning; Behavior modification.
Unit 3: Personality and Job Satisfaction 4 LHs
Concept of personality; Determinants of personality; Big Five Personality Traits; linking
an individual's personality and values to the workplace; Major personality attributes
influencing organizational behavior; Concept and role of job satisfaction; Measuring job
satisfaction; Effects of job satisfaction on employees’ performance.

Unit 4: Organizational Conflict and Stress 5 LHs

Concept of organizational conflict; Functional and dysfunctional conflict; Approaches to
conflict management; Resolving conflict through negotiation; Dynamics of intergroup
conflict; Concept of organizational stress; Organizational causes of stress; approaches for
managing stress; Stress and innovative work behavior of employees.

Unit 5: Introduction to leadership 4 LHs

Understanding leaders and leadership; Leaders and managers; leadership effectiveness;
Attributes of effective leaders; Developing leadership skills; Leadership taxonomy;
Leadership and employees’ innovative work behavior

Unit 6: Theories of Effective leadership & Contemporary Leadership Styles 7 LHs

Contingencies Theories: Fiedler’s contingency theory, Cognitive resource theory, Path
goal theory, Situational leadership theory and Multiple linkage model; Contemporary
leadership styles: Transactional leadership, Transformational leadership, Charismatic
leadership, Value-based leadership, Spiritual and servant leadership, Boundary spanning
& team leadership.

Unit 7: Leadership Development in Organization 2 LHs

Concept of leader behaviors: supportive, directive, participative; Professional
development to leaders: coaching, mentoring, counselling; Leadership development
mechanisms: recruitment, training & learning, delegation, mentoring, experiential
learning, 360-degree appraisal.

2
Suggested Readings
Arnold, H.J. & Fieldman, D.C. Organizational Behavior. New York: McGraw Hill Book
Company.
Dwivedi, R. S., Human Relations and Organizational Behavior: A Global Perspective. New
Delhi: Macmillan India Limited.
Newstorm, J. W., Organizational Behavior: Human Behavior at Work, New Delhi: Tata
McGraw_Hill Publishing Company.
Robbins, S. P., Organizational Behavior, New Delhi: Pearson.
Halder, U. K., Leadership and Team Building, Oxford University Press New Delhi, India
Chalise, M. & Gautam, P., Leadership and Organizational Behavior, KEC Publication,
Kathmandu, Nepal

3
 MGT 233: Seminar in Leadership & Organizational Behavior
(BBA 3rd Semester)
Credits: 1
Lecture Hours: 16

Course Description and Objective

This course aims to help the students to acquire in-depth knowledge of the literatures of
leadership and organizational behavior mainly, theory and empirical evidences and to give the
students practical experience by conducting a review based research project in emerging issues.

The emphasis of this course will be on recent contributions to theory and practice of leadership
& OB within Nepal and globe. The course will cover articles, dissertation, project work, books
etc. published in the areas of leadership & OB.

Learning Outcomes
On successful completion of this course, students will be able to:
 Familiarize with theory and empirical evidences of nature of leadership & OB practices
in contemporary organization;
 Examine theories and empirical evidences on leadership & OB and enhance their
abilities; in conducting research in the areas
 Understanding the emerging issues of leadership and OB and contextualize in the
Nepalese settings
 Aware the theories and research results in the area of leadership and OB;
 Impart the knowledge of theory, empirical evidences and applications in the issues of
leadership and OB
 Develop review based paper as outcome of seminar in the different areas of leadership &
OB

Learning strategies
 The student will extensively review the conceptual paper/ theoretical paper / research
paper on the basis of theoretical and empirical review
 Students need to prepare the paper with the close guidance of concerned teacher / course
convener/faculty member
 Faculty member reviews and accepts or advises for revision of the review based paper
 Upon completion of review paper the student submits a final review paper to the faculty
member at the department/campus
 Student should appear in seminar (presentation of review paper) that will be evaluated by
concerned faculty member and other experts.
 Faculty member and expert jointly award the grades.

Seminar operationalization

 Theoretical orientation 6 LHs

Introduction to workshop module (Article searching, article reading, drawing materials for
seminar paper for presentation)
Introduction to issues/theme of seminar and concept of thematic review
1
  Implementation of seminar 6 HRs
 Thematic Review/ Development & presentation of paper 4 HRs

Faculty member/course instructor may give issues related to OB and leadership. Students
should review number of related articles/papers on given issues and develop the slides for
presentation and thematic paper as outcome of seminar.

Evaluation
A student is required to undertake a review based research assignment and prepare a
seminar paper at the end of the session. The seminar paper must be presented in the
format as prescribed by concerned faculty/ course instructor. Evaluation of the seminar
paper & presentation shall be based on the following bases:
 Written Report ( Seminar paper): 70 %
 Presentation: 30%

Content/ issues elaboration

Project report/review paper is the final output of the seminar in leadership and OB course. The
following contents will be
a) Contemporary issues of Leadership and OB
b) New challenges for managers in OB
c) Effects of job satisfaction on employee’s performance
d) Current issues in leadership and OB
e) Conflict management in organization
f) Transformational leadership and employee’s performance
g) Leadership development programs in Nepalese organization
h) Culture & ethnic differences
i) Workforce diversity and diversity management
j) Others

References

Articles, critical books, seminar papers, and dissertations, published internationally, regionally
and locally in the area of management.

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 STT 201: Business Statistics
BBA 3rd Semester

Credits: 3
Lecture Hours: 48

Nature of the course: Theory and Practical with EXCEL (60% + 40%)

Course Objectives
The principal objective of Business Statistics is for students to describe data and make evidence
based business decisions making using descriptive and inferential statistics that are based on
well-reasoned statistical arguments. The course will cover the basic tools used to describe data
for the purposes of transforming data into information. In addition, the course will present the
fundamentals of statistical inference showing how it is possible to examine a small subset of data
to reach conclusions about the larger set of data. The statistical tools should be introduced from
an applied perspective using business related examples. Microsoft Excel software will be used
throughout the course to aid in statistical analysis.

Course Description
Statistics in business and management, describing data using graphs and tables. Numerical
measures: central tendency, dispersion, skewness and kurtosis. Probability: laws of probability,
conditional probability. Probability distribution: discrete probability distribution and continuous
probability distribution. Sampling theory: sampling techniques, sampling and non-sampling
errors. Estimation: point and interval estimates. Hypothesis testing: test of significance for large
samples. Linear correlation and regression.

Course Details
Unit 1: Describing Data using Graphs and Tables 4 LHs
Uses and scope of statistics in business and management, Frequency distribution, Stem-
and-leaf plots, Diagrams (Simple bar diagram, Sub-divided bar diagram, Multiple bar
diagram, and Pie-chart) and graphical presentation of frequency distribution – Histogram,
Ogive curve, Problems using Excel.

Unit 2: Describing Data Using Numerical Measures 9 LHs

Measures of central tendency (Mean, Median and Mode), Partition values (Quartiles,
Deciles and Percentiles); Measures of variation (Range, Inter quartile Range, Quartile
deviations, Standard deviation); Variance and Coefficient of Variation; Measurement of
skewness (Karl Pearson coefficient of skewness and Bowley coefficient of skewness);
Measurement of kurtosis (Percentile coefficient of kurtosis); Five number summery, Box-
and -Whisker plot, Problems using Excel.

1
Unit 3: Simple Linear Correlation Analysis 5 LHs
Introduction, Scatter plot, Karl Pearson’s correlation coefficient including bi-variate
frequency distribution, Coefficient of determination, Test of significance of sample
correlation coefficient using probable error, Spearman’s rank correlation coefficient,
Problems using Excel.
Unit 4: Simple Linear Regression Analysis 4 LHs
Introduction, Simple linear regression models, Assumptions of linear regression model,
Line of best fit, Linear regression model by least-squares method, Interpretation of
regression coefficients, Properties of regression coefficient, regression coefficient for bi-
variate frequency distribution, Problems using Excel.
Unit 5: Probability 4 LHs
Introduction, Sample space and events, Probability, Laws of probability, Conditional
probability, Problems using Excel.
Unit 6: Probability Distributions 6 LHs
Introduction, Discrete probability distribution (Binomial distribution and Poisson
distribution), Continuous probability distribution (Normal distribution), Problems using
Excel.
Unit 7: Sampling Theory 3 LHs
Introduction, Population and sample, Objectives of sampling, Sampling techniques,
Sampling and non-sampling errors, Standard error, Concept of central limit theorem.
Unit 8: Estimation 6 LHs
Introduction, Properties of good estimator (Consistency, Unbiasedness, Efficiency and
Sufficiency), Point and interval estimates, Level of confidence, Confidence interval
estimates for mean and proportion, Determination of sample size for mean and
proportion, Problems using Excel.

Unit 9: Introduction to Hypothesis Testing 7 LHs

Introduction, Steps of hypothesis testing, Level of significance, Critical region, One
tailed test and two tailed test, Hypothesis testing using critical value and p-value
approaches, Test of significance for large samples (Z-test): Test of significance of a
single mean and difference between two means, Test of significance of a single
proportion and difference between two proportions, Problems using Excel.
Suggested Readings
 Davis, G. and B. Pecar. Business Statistics using EXCEL, Oxford University Press.
 Levine, D.V., D.F. Stephan and K. A. Szabat. Statistics for managers using MS excel,
Pearson.
 Linda, H. and F. John. Applied Statistics for Business and Management using
Microsoft Excel, Springer.
 Trevor, W. Applied Statistics: Methods and Excel-Based Application, JUTA Academics.